目前很多企业都在编制全面预算,但对于预算的理解与应用还均存在着误区,下面笔者就以下几方面与读者进行探讨:一、对全面预算的目的认识不清,导致为预算而预算企业及企业的主管部门均认识到了全面预算管理的有效作用,并把是否实施全面预算管理作为衡量企业管理水平高低的一个标准,不少企业为了在企业管理水平认定方面能得到有关部门和单位的认同,纷纷实施全面预算管理,并制定了一系列有关预算管理的制度性文件。实际上,企业实施预算管理是提 At present, many companies are preparing a comprehensive budget, but there are still misunderstandings about the understanding and application of the budget. In the following, the author discusses with the readers in the following aspects: First, the understanding of the purpose of the overall budget is unclear, leading to the budget for the budget enterprise And the competent departments of the enterprises all recognize the effective role of the overall budget management and regard whether the implementation of the overall budget management as a measure of the level of business management standards, many companies in order to determine the level of enterprise management can get the approval of the relevant departments and units , Have implemented comprehensive budget management and formulated a series of institutional documents on budget management. In fact, the implementation of budget management business is mentioned